capital expenditure

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capital expenditure

1. Funds spent for the acquisition of a long-term asset.

2. An amount of money spent in this way.

capital expenditure

(Accounting & Book-keeping) expenditure on acquisitions of or improvements to fixed assets

cap′ital expen′diture

an addition to the value of fixed assets, as by the purchase of a new building.

[1895–1900]

capital expenditure

Spending on fixed assets (such as equipment).

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Noun

capital expenditure - the cost of long-term improvements

cost - the total spent for goods or services including money and time and labor

Translations

capital expenditure

n → spese fpl in capitale

References in periodicals archive ?

Using this integrated approach, companies can expect to realize benefits ranging from 10 to 25 percent of their capital expenditures.

Collaborative Cap-X process pays benefits: an integrated capital expenditure process allows a company to pool opportunities across business units and to utilize information from multiple stakeholders to realize enhanced benefits and streamline the data collection process

The indifferent expansion of capital expenditures due to zero-cost financing has resulted in excessive competition and triggered a fall in prices, accelerating deflation.

Why Japan needs higher interest rates: the first step toward shifting to a consumption-based economy

As annual reports have trickled in over the past few months, the majority of the top home goods retailers said they expect to apportion more capital expenditures this year than in 2004.

TOP HOME RETAILERS TO BOOST 2005 CAPITAL SPENDING

Amounts paid or incurred for incidental repairs and maintenance of property are not capital expenditures.

Expense or capitalize roof repairs?

Previously, the courts had held asbestos removal costs to be capital expenditures.

Asbestos removal costs deductible

The poll looked at the business, its financial position, expected capital expenditures over the next six months and asked questions regarding overall economic conditions in Canada.

Cautious optimism displayed. (Around the North)

Chemicals: For the fourth year in a row, capital expenditures as a percentage of sales fell for 24 major chemical companies.

Chemicals

One recurring source of that friction is the requirement that proper distinctions be drawn between capital expenditures and deductible ordinary and necessary business expenses.

Notice 96-7: request for comments on further capitalization guidance

115 TC 554 (2000), the Tax Court held that an electric utility had chosen an accounting method when it characterized capital expenditures and repair expenses using the accounting method required for regulatory purposes.

Adherence to utility regulations is an accounting method

In Internal Revenue Service technical advice memorandum 9240004, the IRS ruled otherwise, holding that asbestos removal costs had to be treated as capital expenditures.

Deductibility of repairs

345 (1971), established an exclusive, new test -- the creation or enhancement of an asset -- for identifying capital expenditures.

Indopco v. Commissioner: the Supreme Court takes National Starch to the cleaners